Sourcing fitted bed sheets from China

Bed-linen duty depends on fabric construction

Heading 6302 covers bed linen, table linen, toilet linen and kitchen linen. Fitted bed sheets fall within its bed-linen branches. Classification depends on whether the fabric is knitted or woven, its fibre composition and whether it is printed. See the wider bedding guide for mattresses, pillows and other bedding. For bathroom textiles, see our cotton terry bath mats sourcing guide.

Read from the UK Trade Tariff on 30 September 2026, the relevant bed-linen lines carried 6% to 12% duty for goods from China. Nonwoven man-made fibre bed linen carried 6%; the knitted and woven sheet lines listed here carried 12%. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls for these lines.

Confirm the commodity code using the actual fabric construction, fibre breakdown and print details before ordering. Do not classify a cotton blend from its sales name alone.

Mattress fit, pocket depth and fibre labels

Specify mattress length, width and depth, finished sheet dimensions, corner seam depth and the fabric allowance that tucks underneath. State whether elastic runs around the whole perimeter or only at the corners. Agree elastic recovery, seam construction, fabric weight, weave or knit, colour and acceptable dimensional change after washing.

Fitted sheets need fibre-content labels. Businesses importing or selling consumer products in the UK are responsible for their safety. For this order, approve the label artwork against the fabric specification and retain the approved sample and test results. Agree care instructions and wash conditions suited to the intended household or commercial use.

Approve the sheet on the intended mattress before and after washing and drying. Check that corners remain seated without excessive tension. Support thread-count claims with a measured count, and agree checks for pilling, colour transfer and shrinkage before bulk production.

Worked duty example

Illustrative example, not a quote: 900 unprinted woven cotton fitted sheets, illustrative order under 6302 31 00 00, invoiced at £7,500 free on board, with £900 of freight and insurance to the UK. The customs value is £8,400. Duty at 12% is £1,008. Import VAT at 20% is charged on the customs value plus duty, £9,408, so it is £1,881.60. Import taxes total £2,889.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,008 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit: measure finished dimensions and corner depth, then fit an arrival sample to the intended mattress and check the tuck underneath.

Elastic and seams: stretch and release the edge, check recovery, and inspect corner seams for skipped stitches, loose ends and opening under tension.

Wash performance: compare dimensions, fit, pilling and colour transfer before and after the agreed wash and drying procedure.

Labels and packing: compare fibre labels and size markings with the order, and inspect packed sheets for dampness, stains, odour and colour mixing.

What goes wrong

A sheet fits the sample mattress but slips off a deeper mattress because the pocket lacks tuck allowance. Washing shrinks the fabric until corner seams strain, or weak elastic stops holding the edge. Correct the cutting pattern and elastic specification rather than relying on a size name.

Bulk fabric can differ from the approved sample in weight, composition or finish. Dark colours may transfer, knitted fabric may twist, and loose stitching may open at the corners. Compare arrival samples with the retained sample and repeat the agreed wash-and-fit checks before releasing stock.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.